Transfer Pricing in International Tax (LAWS6123)
UNIT OF STUDY
The unit examines transfer pricing law and practice in Australia and globally. Transfer pricing continues to be rated by tax directors as the number one international tax issue they face. The release of the revised OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in 2010 and the ongoing projects, the rewrite of the Australian transfer pricing legislation, and the substantial transfer pricing rulings program of the Australian Taxation Office, have together significantly increased the international and Australian materials available on the law and practice in transfer pricing. Students will gain an understanding of the policy, and detailed application of transfer pricing rules within Australia and an understanding of the international framework.
Our courses that offer this unit of study
Further unit of study information
May 17-19 & 22, 23 (9-3.30)
3000wd assignment (30%) and 2hr exam (70%)
Faculty/department permission required?
Unit of study rules
It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice, in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience, they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Study this unit outside a degree
If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.
If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.